新会计准则与企业会计制度会计科目对照表.docx

新会计准则与企业会计制度会计科目对照表.docx

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新会计准则与企业会计制度会计科目对照表

新会计准则与企业会计制度会计科目对照表

通过新旧会计科目表的简单对比，可见此次修订调整的力度。

与原《企业会计制度》科目表相比，新增了94个会计科目（其中特殊行业专用会计科目69个），取消了10个会计科目，合并了6个会计科目，分拆、更名、降级了9个会计科目。

新会计准则会计科目表                               企业会计制度会计科目表              对比

顺序号 编号 会计科目名称      会计科目适用范围说明 顺序号 编号 名称  

一、资产类                                        一、资产类  

1     1001 现金                                   1     1001  现金               不变

2      1002 银行存款                               2     1002  银行存款           不变

3     1003 存放中央银行款项   银行专用                                               新增

4     1011 存放同业           银行专用                                                新增

5     1015 其他货币资金                           3     1009  其他货币资金        不变

                                                   4       1101   短期投资           分拆

                                                   5     1102  短期投资跌价准备     更名

6 1021 结算备付金              证券专用                                                 新增

7 1031 存出保证金              金融共用                                                 新增

8 1051 拆出资金                金融共用                                                 新增

9 1101 交易性金融资产                                                                   新增

10 1111 买入返售金融资产       金融共用                                                 新增

11 1121 应收票据                                  6     1111  应收票据           不变

12 1122 应收账款                                   9     1131  应收账款           不变

13 1123 预付账款                                   12     1151  预付账款           不变

14 1131 应收股利                                   7     1121  应收股利          不变

15 1132 应收利息                                   8     1122  应收利息           不变

16 1211 应收保户储金            保险专用                                                新增

17 1221 应收代位追偿款          保险专用                                                新增

18 1222 应收分保账款            保险专用                                                新增

19 1223 应收分保未到期责任准备金 保险专用                                                新增

20 1224 应收分保保险责任准备金  保险专用                                                新增

21 1231 其他应收款                                  10    1133  其他应收款         不变

22 1241 坏账准备                                    11    1141  坏账准备           不变

                                                    13    1161  应收补贴款         取消

23 1251 贴现资产                银行专用                                                新增

24 1301 贷款                    银行和保险共用                                          新增

25 1302 贷款损失准备            银行和保险共用                                          新增

26 1311 代理兑付证券            银行和证券共用                                          新增

27 1321 代理业务资产                                                                     新增

28 1401 材料采购                                    14    1201  物资采购           更名

29 1402 在途物资                                                                         新增

30 1403 原材料                                      15    1211  原材料             不变

31 1404 材料成本差异                                18    1232  材料成本差异       不变

32 1406 库存商品                                    20    1243  库存商品           不变

33 1407 发出商品                                                                         新增

34 1410 商品进销差价                                21    1244  商品进销差价        不变

35 1411 委托加工物资                                22    1251  委托加工物资       不变

36 1412 包装物及低值易耗品                          16    1221  包装物             合并

                                                    17     1231  低值易耗品         合并

                                                    19     1241  自制半成品         取消

                                                    23      1261  委托代销商品       取消

                                                    24    1271  受托代销商品       取消

37 1421 消耗性生物资产           农业专用                                               新增

38 1431 周转材料                 建造承包商专用                                         新增

39 1441 贵金属                   银行专用                                               新增

40 1442 抵债资产                 金融共用                                               新增

41 1451 损余物资                 保险专用                                               新增

42 1461 存货跌价准备                                25    1281  存货跌价准备       不变

                                                    26    1291  分期收款发出商品   取消

43 1501 待摊费用                                    27    1301  待摊费用           不变

44 1511 独立账户资产             保险专用                                               新增

45 1521 持有至到期投资                                                                   新增

46 1522 持有至到期投资减值准备                                                           新增

47 1523 可供出售金融资产